Meaning of 借方
借方 means debit side; debit; debtor (the party that owes money). Pronounced jiè fāng.
- debit side; debit
- debtor (the party that owes money)
Definitions & Examples
Zhè这
bǐ笔
xiàn现
jīn金
shōu收
rù入
yīng应
gāi该
jì记
zài在
jiè借
fāng方
。
This cash income should be recorded as a debit.
Kuài会
jì计
fēn分
lù录
zhōng中
，
zī资
chǎn产
zēng增
jiā加
jì记
jiè借
fāng方
。
In an accounting entry, an increase in assets is recorded as a debit.
Qǐng请
jiǎn检
chá查
jiè借
fāng方
jīn金
é额
shì是
fǒu否
zhèng正
què确
。
Please check if the debit amount is correct.